The Eway bill stands for Electronic Way Bill which is a bill that is generated when there is a movement of goods. It is required to be generated by every GST registered person who is transporting goods of over INR 50,000 in value (single invoice or aggregate of all invoices per vehicle). Failing to generate the Eway bill can lead to a penalty of INR 10,000 or the amount of tax that is being evaded through the lack of the bill, whichever is higher.
When running a restaurant, managing the supply chain is a very crucial aspect, and taking care of the documentation is something that business owners have to pay a lot of attention to. Whether you have a supply partner who transports consignments of goods for your business regularly or you have a one-off consignment of goods coming in, generating an Eway bill is important to keep the entire process on records and for future reference. This bill is generated not just for the supply but also for returns.
Once the bill is generated, it is accessible to the supplier, recipient, and transporter of goods and makes the entire transaction transparent and convenient for filing tax returns. So, it is a good practice to generate the bill for all transportations even if the value falls below INR 50,000.
There are scenarios where there is an exemption for the Eway bill. This includes the transfer of goods via non-motor vehicles, goods transported under the supervision of Customs, etc. Also, the different states in the country have some variations with respect to the generation of the bill and the conditions. It is good to check the intra-state and inter-state variations of the bill before attempting to generate the bill.
So, how does one go about generating an E-way bill? There are two ways to do this – one is to generate the bill online while the other is to generate it via SMS. Lets us take a look at both the processes in detail. Before that, here is a brief snapshot of what you might need in hand before you go on to generate the Eway bill.
What do you need to generate an E-way bill?
Once you have the above details with you, you can start the process of generating the Eway bill.
Step-by-step process for online bill generation-
1. Go to the EWB portal and log in with your credentials.
2. Click on the ‘Eway bill’ option that is present on the left side of the window.
3. The consequent screen will have fields wherein you have to fill in details. Select the transaction
type (‘outward’ if you are the supplier of consignment and ‘inward’ if you are the recipient).
Select the subtype that applies to your consignment.
4. Next, select the document type based on the type of transportation as mentioned in the
requirements and enter the respective details (document number). Select the date on the
5. Enter the From and To details in accordance with whether you are the supplier or the recipient.
If you are the recipient and the supplier is not GST registered, then select ‘URP’ in the GSTIN
6. In the next section, add the details of the consignment such as product name, HSN code, Tax
rates, etc as asked.
7. In the final section, the transporter details are to be filled in.
For frequent suppliers, transporters or recipients, the relevant information can be saved in the ‘My
The generated Eway bill can be printed by going to ‘e-Waybill’ option and selecting ‘Print EWB’. Fill in
the bill number in the field that appears and click ‘Go’.
Step-by-step process for SMS bill generation-
1. Go to the EWB portal and login with your credentials.
2. Click on ‘Registration’ on the left-side of the window and choose ‘SMS’ from the menu.
3. You will receive an OTP to the mobile number registered with the GSTIN. Verify the OTP.
4. Find the SMS formats and codes that are defined for your case and for the applicable states. For
example, the following code is the code for suppliers to register for the Eway bill.
EWBG TransType RecGSTIN DelPinCode InvNo InvDate TotalValue HSNCode ApprDist VehicleNo
5. Send the SMS to the mobile number that is officially registered for the State this is applicable to
There are also SMS codes available for Eway bills generation for transporters, cancellation of
Eway bill, for updating of vehicle numbers, etc.
Once this is done, the Eway bill number and date are generated and the same is received as an SMS to your phone.
The portal is user-friendly and we have seen in this blog that it is a straightforward process to generate the Eway bill if you have all the details and receipts ready. However, the challenge lies in understanding the nuances of which State to apply for, what is the validity, how to generate the bill seamlessly for each transfer of goods, etc. To understand the process better, you can take the help of supply-chain management companies such as SupplyNote to put up systems in place so that the process becomes hassle-free.